SDLTM80585 - Compliance: Rights and obligations: Purchaser amendments FA03/SCH10/PARA6: Procedure

If it is considered that a purchaser’s land transaction return has been submitted containing incorrect information, they, or their agent, should submit

• a letter explaining fully how and where the land transaction return should be amended

• • for example if the incorrect rate of tax was included at box 14 they should advise the box number requiring amendment and advise the corrected figure

• a copy of the original land transaction return
• a copy of the certificate issued by the Stamp Office
• payment of any outstanding tax and interest payable, if applicable

Agent authorisation

It should be noted that if

• the reply at box 61 of the original SDLT1 was left blank
• the reply at box 61 of the original SDLT1 was answered in the negative
• a different agent other than that entered at box 62 of the original SDLT1 is required to act on behalf of the purchaser in respect of the amendment

HM Revenue & Customs e Agent Authorisation form 64-8 must be completed by the purchaser and submitted with the amendment.

This form can be downloaded from the Forms and Guidance section in the Practitioner Zone on the HM Revenue & Customs website at this link.

Tax previously underpaid

If effect of the amendment is that more tax is due the amendment letter and enclosures listed above should be sent to the Birmingham Stamp Office. See SDLTM50910 for the address.

The provisions of FA03/SCH10 apply to amendments to land transaction returns made under FA03/SCH10/PARA6. This includes HM Revenue & Customs enquiry powers and penalties for late returns.

Tax previously overpaid

If effect of the amendment is that less tax is due, a claim for repayment should be made by amending the return under FA03/SCH10/PARA6 if within the twelve-month time limit and under FA03/SCH11A if outside that time limit.

The amendment letter and enclosures listed above should be sent to

Enquiries can also be made into amendments of returns and claims under FA03/SCH11A. See SDLTM05040+